政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124768
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113325/144300 (79%)
Visitors : 51160458      Online Users : 953
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124768


    Title: 家族企業繼承對組織變革之影響-以台灣上市公司爲例
    The impact of family business succession on organizational change--The case study of Taiwan listed companies
    Authors: 蔡佳昇
    Tsai, Chia-Sheng
    Contributors: 王文杰
    Wang, Wen-Jie
    蔡佳昇
    Tsai, Chia-Sheng
    Keywords: 家族企業
    接班
    繼承
    組織變革
    公司治理
    Family business
    Succession
    Organizational change
    Corporate governance
    Date: 2019
    Issue Date: 2019-08-07 16:17:37 (UTC+8)
    Abstract: 相較於西方企業行之有年的專業經理人制度,家族企業子承父業在東方社會中依然扮演著極為重要的角色。根據台灣董事學會《2017年華人家族企業關鍵報告》台灣家族企業在上市櫃公司佔比高達70%,但只有9%做好了接班準備。同時,筆者看到家族企業成功接班的概率成逐年遞減的趨勢,所以本研究以台灣上市公司U企業為例,透過分析其歷經十年的企業交班過程,拆解上市公司家族企業成功交班的重要因素與關鍵步驟,以及這過程中所帶來的企業組織之相應變革,以求提供給廣大完成企業交班的上市公司家族企業以借鑑。
    本研究從家族企業的定義出發,分析家族企業上市公司相較於非上市公司的優勢,強調家族企業上市公司的繼承還是要回歸公司治理的層面,妥善地處理好繼承者與相關當事人間的關係。本研究從企業下一代的繼承意願開始,分析整理出家族企業繼承的步驟、繼承人能力的培養,以及相關無形資產的轉移。企業的繼承不是單純有形的股權與經營權的轉移,更深層次的是,企業接班人能否將企業文化、企業精神、家族文化與企業價值得以延續與發揚光大。並透過政令薰陶形成制度化,帶來整個企業組織變革,以達到永續經營基業長青之目的。
    本研究以質性研究中的個案研究法為研究方法,以上市公司U企業為例,依循時間順序重現U企業接班的全過程,以歸納的方式逐步驗證本研究所提出的關於上市公司家族企業在繼承過程中需要注意的步驟及方法的有效性。
    影響家族企業順利繼承的因素衆多,再加之每家上市公司家族企業都有著各自的特點,於不同的時空背景下,家族企業的繼承只有操作注意的大原則,沒有統一既定的模式。但是回到公司治理本身,任何操作的最終目的仍以達成企業永續經營為目的。
    According to the Critical Report of Chinese Family Business 2017 by Taiwan Institute of Directors, 70% of the listed companies at the Stock-exchange-market and Over-the-counter market are family business. Nevertheless, only nine percent of them have well-prepared for the succession arrangement. Compared with the professional executive manager system in the western enterprise; contrarily, the family business, transferring from up generations to down generations, plays a significant effect in the eastern enterprise. Ironically, this research finds that the successful ratio for the succession in family business has the trend for declining.
    The purpose for this research is to provide the constructive suggestions for the family business who have not yet well-prepared for the succession. The research adopts Uni-President Corporate as an example, a listed company at Taiwan stock exchange market. Analyzing its more than ten-years succession procedures, demonstrates the important factors, critical steps and organizational change for the succession of the listed family business. The literatures explain the definition of family business, makes comparison between family business and non-family business. Stressing on the factors of succession of the family business, which at least including corporate governess, properly managing the relationship between the successor and the stakeholder etc.
    The analyzing starts from the willingness of succession of the young generation, itemizing the steps for the family business succession, the training of the successor ability as well as the transferring of relevant intangible assets. The corporate succession is not only the transferring of the tangible assets and management power, but also the transferring of the enterprise culture, spirits, family values as well as the business values. The succession process definitely requires to be institutionalization, which potentially brings the organizational change to reach the fruitful purpose of sustainable development and significant growth.
    The research method adopts case study method of qualitative research. In according to the time table of succession, the research reviews the whole procedures of its succession. Meanwhile, this research adopts the induction method to verify the previous argumentations of the steps and methods used in the family enterprise succession. There are lots of factors which potentially effect in the succession of the family business. Meanwhile every family business has its unique business model, culture, different background of time and place. The suggestion on the operation of enterprise succession can provide the basic argumentations, the general procedure and model can be varying from case by case. The ultimate purpose is to reach the sustainable growth of the family business succession.
    Reference: 中文參考文獻
    (一)書籍
    1.伯諾.伊羅魯克 (2015),家族企業傳承有道,哈佛商業評論。
    2.范博宏 (2015) ,關鍵世代:范博宏論家族企業傳承/02,東方出版社。
    3.張紹勳 (2001),研究方法,滄海書局,,頁20-25,頁173,頁302-316。
    4.凱洛琳.柯普奇、史蒂芬.芬尼蕭 (2006) , 誰是接班人,麥田出版。
    5.韓愈,師説。
    6.Carlsson, I., 趙仲強, Ramphal, S., 李正凌 (1995), 天涯成比鄰: 全球治理委員會的報告出版者。中國對外翻譯出版公司。

    (二)期刊與論文
    1.台灣董事學會 (2015) ,2015華人家族企業關鍵報告。
    2.台灣董事學會 (2017) ,2017華人家族企業報告。
    3.林谷合 (2007) ,從越南崛起探討台商的產業佈局, 經濟前瞻雙月刊,頁106-113 。
    4.朱燕群 (2008) ,關於家族企業財務管理研究,山西經濟管理幹部學院學報,16卷2期,頁53 - 56。
    5.柯承恩 (2015) ,哈佛商業評論,(2015年11月號)。
    6.許士軍、陳光中 (1989) ,台灣家族企業發展與家族結構關係,政院國家科學會專題研究報告。
    7.陳振乾 (2015) ,專欄-從家族企業到企業家族(上、下),工商時報,瀏覽日期:2015/11/25。
    8.黃光國 (1984) ,談家族企業的組織型態,中國論壇,13(7)。
    9.葉銀華 (1995),家族控股集團、核心金業與報酬互動之研究-台灣與香港證券市場之比較,管理評論,18卷2期,頁59 - 86。
    10.曾煌鈞 (2017) ,淺談家族企業之治理,證券暨期貨月刊, 第三十五卷第九期,專題三。
    11.曾煌鈞 (2017) ,淺談家族企業之治理,證券暨期貨月刊,第35卷第9期。
    12.EMBA雜誌 (2018),高績效人才的滿分工作法,382期。

    (三)網際網路
    1.大同 (2019) ,百年大同衰敗啟示。https://www.msn.com/zh-tw/money/topstories/%E7%99%BE%E5%B9%B4%E5%A4%A7%E5%90%8C%E8%A1%B0%E6%95%97%E5%95%9F%E7%A4%BA/ar-BBW1AoN,瀏覽日期:2019/05/26。
    2.大同 (2018),豪門恩怨,
    https://tw.appledaily.com/new/realtime/20181110/1463691/,瀏覽日
    期:2019/05/26。
    3.今周刊 (2012) ,統一集團羅智先全面掌權內幕,徐重仁的告別
    信。https://www.businesstoday.com.tw/article/category/80393/post/
    201206280019/統一集團羅智先全面掌權內幕,瀏覽日期:
    2019/06/28。
    4.今周刊 (2018) ,剪刀手CEO 羅智先。https://www.businesstoday.com.tw/article/category/154769/post/201812190018/剪刀手CEO%20%20羅智先,瀏覽日期:2019/06/25。
    5.玉山銀行 (2017) ,台灣家族企業接班大調查 27.3%面臨交棒危機》繼承者們的考驗。 http://cpc.tw/zh-tw/sp/contents/532,瀏覽日期:2019/05/26。
    6.司徒達賢 (2018) ,家族接班的三個考量維度:意願、能力、無形資源。家族企業雜誌, https://pse.is/HQPB8,瀏覽日期:2019/3/27。
    7.司徒達賢(2019),家族治理與家族憲法。http://twiod.org/index.php/tw/?option=com_sppagebuilder&view=page&id=58,瀏覽日期:2019/5/26。
    8.公開資訊觀測站 (2019) 。http://mops.twse.com.tw/mops/web/index,瀏覽日期:2019/05/10。
    9.永大機電 (2018) ,永大世代交替-許瑞鈞接董座。中時電子報,網路文章,http://chinatim.es/FUGX7,瀏覽日期:2019/05/10。
    10.林讓均、賴琬莉 (2012) ,高秀玲身價破百億 扮演決策核心要角。今周刊,網絡文章 https://pse.is/EAQWT,瀏覽日期:2019/06/25。
    11.陳振乾 (2015) ,專欄-從家族企業到企業家族(上、下),工商時報,瀏覽日期:2015/11/25。
    12.統一企業官網 (2019) 。https://www.uni-president.com.tw/,瀏覽日期:2019/05/10。
    13.新光(2019) ,新光金控徵才4千名新血歡迎好手共譜展新人生。https://www.skfh.com.tw/newsDetail.html?rowNum=19&_news.news_id=2495,瀏覽日期:2019/05/25。
    14.資誠會計師事務所 (2019) ,家族企業暨財富傳承服務。 https://www.pwc.tw/zh/services/family-business.html,瀏覽日期:2019/05/12。
    15.董事會評論 (2017) ,董事會白皮書揭櫫-十年回顧臺灣企業競爭力與未來展望。http://twiod.org/index.php/tw/view-research/publication-page/iod-commentary,瀏覽日期:2019/05/10。
    16.聯合報,美福集團 (2015) ,美福集團兄弟鬩牆,兄弟3人命喪槍下、http://a.udn.com/focus/2015/11/06/14243/index.html,瀏覽日期:2019/6/25。
    17.遠見雜誌 (2016) ,繼承者們調查:台灣家族企業多缺接班計畫、網路文章,https://pse.is/GDVFS,瀏覽日期:2019/05/12。
    18.遠見(2018) ,企業採行雙首長制的原因。https://www.gvm.com.tw/article.html?id=44534,瀏覽日期:2019/06/25。
    19.劉俞青、黃家慧 (2012) ,剪刀手CEO羅智先。今周刊,網路文章,https://pse.is/FYBDV,瀏覽日期:2019/05/12。

    英文參考文獻
    1.ABB (2019), ABB celebrates its 25th anniversary since the merger of ASEA with BBC. http://www.abb.com/cawp/seitp202/8eee28d636de2bf4c1257af40024286e.aspx, Accessed on 2019/06/26.
    2.Allen, M. R., George, B. A., and Davis, J. H. (2018), A model for the role of trust in firm level performance: The case of family businesses, Journal of Business Research, 84, 34-45.
    3.Anderson, R. and Reeb, D. M. (2003), Founding Family Ownership and Firm Performance: Evidence from the S&P 500. Journal of Finance, 58, 1301-1329.
    4.Basco, R. (2017), Where do you want to take your family firm? A theoretical and empirical exploratory study of family business goals. BRQ Business Research Quarterly, 20, 28-44.
    5.Benbasat, I., Goldstein, D. K., and Mead, M. (1987), The Case Research Strategy in Studies of Information Systems Case Research. MIS quarterly, 11(3), 369-386.
    6.Bergamaschi, M., and Randerson, K. (2016), The futures of family businesses and the development of corporate social responsibility, Futures, 75, 54–65.
    7.Breton-Miller, I., Miller, D. L., and Steier, L. (2004), Toward an integrative model of effective FOB succession. Entrepreneurship, Theory and Practice, 28, 305-328.
    8.Carlock, R. S. and Ward, J. I. (2001), Strategic Planning for the Family Business, Macmillan.
    9.Churchill, N. C, and K. J. Hatten. (1987), Non-Market Based Transfers of Wealth and Power: A Research Framework for Family Businesses. American Journal of Small Business, 12, 53-66.
    10.Family Business Institute (2019), Family Business Success. https://www.familybusinessinstitute.com/. Accessed on 2019/05/12.
    11.Forbes (2009). The World`s Billionaires, http://www.forbes.conn.tw/. Accessed on 2019/05/12.
    12.Jaffe, D. T. (1991), Working with the one you love: Strategy for a successful family business. Conari press.
    13.Kim, H., and Han, S. H. (2018), Compensation structure of family business groups. Pacific-Basin Finance Journal, 51, 376-391.
    14.Kudlats, J., McDowell, W.C., and Mahto, R.V. (2019),Unrelated but together: Trust and intergroup relations in multi-family businesses. Journal of Business Research, 101, 750-756.
    15.Larsson, R. and Lubatkin, M. (2001), Achieving acculturation in mergers and acquisitions: An international case survey. Human Relations, 54(12), 1573-1607.
    16.Litz, R. A. (1995), The Family Business: Toward Definitional Clarity. Family Business Review, 8, 71-81.
    17.Luan, C. J., Chen, Y. Y., Huang, H. Y., and Wang, K. S. (2018), CEO succession decision in family businesses e A corporate governance perspective, Asia Pacific Management Review, 23, 130-136.
    18.Meyer, C. B. (2001), A case in case study methodology. Field Methods, 13(4), 329-352.
    19.Miller, D. and Breton-Miller, I. L. (2003), Challenge versus Advantage in Family Business. Strategic Organization, 1(1), 127-134.
    20.Miller, D. and Breton-Miller, I. L. (2003), Family governance and firm performance: Agency, stewardship, and capabilities. Family Business Review, 19 (1), 73-87
    21.Mok, J. M. K., Lam, K., and Cheung, I. (1992), Family control and return covariation in Hong Kong`s common stocks. Journal of Business Finance and Accounting, 19 (2), 277-293.
    22.Nonaka, I. and Takeuchi, H. (1995), The Knowledge-creating Company, Oxford: Oxford University Press.
    23.Poza, E. J., Halon, S., and Kishida, R. (2004), Does the Family Business Interaction Factor Represent a Resource or a Cost? Family Business Review, 17(2), 99-118.
    24.Reddy, K. S. (2015), The state of case study approach in mergers and acquisitions literature: A bibliometric analysis. Future Business Journal, 1(1/2), 13-34.
    25.Rosenblatt, P. C., de Mik, L., Anderson, R.M. and Johnson, P.A. (1985), The Family in business, 1sted. Jossey-Bass Publishers, San Francisco.
    26.Stake, R. E. (1995), The art of case study research. London: Sage.
    27.Thomson Reuters, Credit Suisse Research (2019), Family business premium performance. https://pse.is/ETZMD, Accessed on 2019/05/08.
    28.Villalonga, B. and Amit, R. (2004), How do family ownership, control and management affect firm value? Journal of Financial Economics, 80, 385-417.
    29.Vogel, D.R. and Wetherbe, J.C. (1984), MIS research: a profile of leading journals and universities, Data Base, 3-14.
    30.Wang, Y.Z., Lo, F.Y., and Weng, S. M. (2019), Family businesses successors knowledge and willingness on sustainable innovation: The moderating role of leader’s approval, Journal of Innovation & Knowledge, article in press.
    31.Ward, J. L. (1987), Keeping the Family Business Healthy: How to Plan for Continuous Growth, Profitability, and Family Leadership. Jossey-Bass, CA.
    32.Yin, R. K. (2003), Case study research: Design and methods. Sage: Newbury Park CA.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    105932005
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105932005
    Data Type: thesis
    DOI: 10.6814/NCCU201900353
    Appears in Collections:[Executive Master of Business Administration] Theses

    Files in This Item:

    File SizeFormat
    200501.pdf2459KbAdobe PDF20View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback